Virginia has business property that is stolen and partially destroyed by the time it was recovered. She receives an insurance reimbursement of $5,000 on property that had a $14,000 basis and a decrease in market value of $10,000 due to damage caused by the theft. What is the amount of Virginia’s casualty loss?

a. $14,000

b. $5,000

c. $10,000

d. $4,000

e. None of the above